Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shim's Year 2 and Year 1 year-end balance sheets Year 1 $39,90 931 Account Title Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Unearned revenue Year 2 $32,575 1.064 445 9,752 2.573 3.13 56 11.782 2.41 4,137 The income statement reported a $1,530 gain on the sale of equipment, an $690 loss on the sale of land, and $3,500 of depreciation expense. Net income for the period was $51,058. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cachows from operating activities